§62231
2 cases·1 followed·1 cited—50% support
Statute Text — 26 U.S.C. §62231
Statute text not available for this section.
2 Citing Cases
MEMORANDUM OPINION PUGH, Judge: Respondent issued a notice of final partnership administrative adjustment (FPAA) pursuant to section 62231 to UN Limited, the tax matters partner (TMP) of American Milling, LP (American Milling), for 2000, 2001, 2002, and 2003 (Milling FPAA).
MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: On July 6, 2009, respondent issued notices offinal partnership administrative adjustment (FPAAs) for 2003 and 2004 pursuant to SÉWED APR 1 1 2013 - 2 - [*2] section 62231 to the Fairfax Management Co., LLC,2 the tax matters partner (TMP) ofBoone Operations Co., L.L.C.